关于个人所得税中“工资薪金费用减除额”的法律分析

Legal Analysis of the "Expense Deduction of Wage and Stipend" in Personal Income Tax

2005年和2007年的个人所得税改革引起了全社会的关注和热议,"起征点"一词成为使用频率很高的税法词汇,但严格意义上讲,"起征点"和个人所得税改革中调整的工薪所得"费用减除额"性质是不同的。就法律性质而言,工薪所得"费用减除额"系税法为贯彻量能课税原则保障宪法规定的基本生存权和人格尊严而设,经济意义上系劳动力维持和再生产所需最低成本,而非税收优惠中减免税范畴。

Individual income tax reforms in discussions among the whole society and the catchword in tax laws. But in the strict sense, the 2005 and in 2007 have aroused the interest of and heated ＂minimum threshold＂ of taxation becomes a frequently used ＂minimum threshold＂ is different from the ＂expense deduction＂ adjusted in the individual income tax reform. On the legal nature of the case, the item of expense deduction is created in order to implement the principle of taxation according to earnings and to protect the constitutional rights to subsistence and dignity. From the economic point of view, the expense deduction provided in the individual income tax is aimed at maintaining the minimum cost of labor force and social reproduction, not belonging to the category of tax reduction and/or exemption in tax preferences.